SENATE BILL REPORT

HB 209

BYRepresentatives Appelwick, Taylor, Sayan and Holland; by request of Department of Revenue

Expanding enforcement provisions on cigarette taxes.

House Committe on Ways & Means/Revenue

Senate Committee on Ways & Means

Senate Hearing Date(s):March 23, 1987

Majority Report:  Do pass.

      Signed by Senators McDermott, Chairman; Gaspard, Vice Chairman; Bauer, Cantu, Craswell, Deccio, Kreidler, McDonald, Moore, Rinehart, Talmadge, Vognild, Warnke, Williams, Zimmerman.

Senate Staff:William Bafus (786-7437)

                  March 26, 1985

AS REPORTED BY COMMITTEE ON WAYS & MEANS, MARCH 23, 1987

BACKGROUND:

The Department of Revenue is responsible for investigation and enforcement of cigarette tax violations and for seizure of contraband cigarettes.  The Department has encountered problems of enforceability.

SUMMARY:

Criminal penalties based upon the volume of seized contraband cigarettes are imposed.  State statutes are updated to conform with current guidelines on search and seizure, to provide consistency and uniformity with federal tax laws on bootlegging of cigarettes, and to provide for forfeiture of vehicles and other personal property used to transport or conceal contraband goods.

Fiscal Note:      available

Senate Committee - Testified: Barney McClure, Department of Revenue